XML 51 R29.htm IDEA: XBRL DOCUMENT
v3.20.4

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Components of Net Income from Continuing Operations Before Income Taxes | Income Tax Provision. The components of net income before income taxes are as follows (in thousands):
|  | 2020 |  |  | 2019 |  |  | 2018 |
Domestic |  | $ | 77,721 |  |  | $ | 93,510 |  |  | $ | 80,234 |
India |  |  | 6,245 |  |  |  | 4,769 |  |  |  | 2,173 |
Foreign Other |  |  | 1,390 |  |  |  | 7,444 |  |  |  | 4,580 |
Total |  | $ | 85,356 |  |  | $ | 105,723 |  |  | $ | 86,987 |
Schedule of Components of Income Tax Expense (Benefit) | The income tax provision consists of the following (in thousands):
|  |  | 2020 |  |  |  | 2019 |  |  |  | 2018 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 17,760 |  |  | $ | 16,616 |  |  | $ | 7,814 |
State |  |  | 5,373 |  |  |  | 2,910 |  |  |  | 4,589 |
India |  |  | 1,788 |  |  |  | 1,004 |  |  |  | 757 |
Foreign Other |  |  | 2,990 |  |  |  | 2,515 |  |  |  | 2,784 |
|  |  | 27,911 |  |  |  | 23,045 |  |  |  | 15,944 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | (497 | ) |  |  | (1,943 | ) |  |  | 4,584 |
State |  |  | (1,031 | ) |  |  | 624 |  |  |  | (619 | )
India |  |  | (387 | ) |  |  | 36 |  |  |  | (152 | )
Foreign Other |  |  | 649 |  |  |  | 1,191 |  |  |  | 1,100 |
|  |  | (1,266 | ) |  |  | (92 | ) |  |  | 4,913 |
Total income tax provision |  | $ | 26,645 |  |  | $ | 22,953 |  |  | $ | 20,857 |
Schedule of Effective Income Tax Rate Reconciliation | The difference between our income tax provision computed at the statutory Federal income tax rate and our financial statement income tax is summarized as follows (in thousands):
|  | 2020 |  |  | 2019 |  |  | 2018 |
Provision at Federal rate of 21% |  | $ | 17,925 |  |  | $ | 22,202 |  |  | $ | 18,267 |
State income taxes, net of Federal impact |  |  | 3,430 |  |  |  | 2,792 |  |  |  | 2,985 |
Research and experimentation credits |  |  | (2,705 | ) |  |  | (3,314 | ) |  |  | (4,040 | )
Stock award vesting |  |  | (540 | ) |  |  | (3,661 | ) |  |  | (1,513 | )
Tax uncertainties |  |  | (403 | ) |  |  | (56 | ) |  |  | (122 | )
Section 199 manufacturing deduction |  |  | — |  |  |  | — |  |  |  | 168 |
Section 162(m) compensation limitation |  |  | 4,494 |  |  |  | 978 |  |  |  | 951 |
Foreign rate differential |  |  | 462 |  |  |  | 930 |  |  |  | 1,238 |
Valuation allowance for deferred tax assets |  |  | 1,002 |  |  |  | (495 | ) |  |  | (177 | )
Withholding Tax |  |  | 2,572 |  |  |  | 2,408 |  |  |  | 2,070 |
Other impact of foreign operations |  |  | 621 |  |  |  | 227 |  |  |  | 685 |
Statutory rate change |  |  | 71 |  |  |  | (10 | ) |  |  | (87 | )
Other |  |  | (284 | ) |  |  | 952 |  |  |  | 432 |
Total income tax provision |  | $ | 26,645 |  |  | $ | 22,953 |  |  | $ | 20,857 |
Net Deferred Income Tax Assets | Deferred Income Taxes. Net deferred income tax assets as of December 31, 2020 and 2019 are as follows (in thousands):
|  | 2020 |  |  | 2019 |
Deferred income tax assets |  | $ | 59,895 |  |  | $ | 71,343 |
Deferred income tax liabilities |  |  | (33,099 | ) |  |  | (48,411 | )
Valuation allowance |  |  | (21,700 | ) |  |  | (19,916 | )
Net deferred income tax assets |  | $ | 5,096 |  |  | $ | 3,016 |
The Components of Net Deferred Income Tax Assets (Liabilities) | The components of our net deferred income tax assets (liabilities) as of December 31, 2020 and 2019 are as follows (in thousands):
|  | 2020 |  |  | 2019 |
Net deferred income tax assets: |  |  |  |  |  |  |  |
Accrued expenses and reserves |  | $ | 12,587 |  |  | $ | 8,810 |
Stock-based compensation |  |  | 3,285 |  |  |  | 4,844 |
Software |  |  | (1,532 | ) |  |  | (1,556 | )
Client contracts and related intangibles |  |  | (5,199 | ) |  |  | (7,771 | )
Goodwill |  |  | (9,109 | ) |  |  | (7,431 | )
Net operating loss carryforwards |  |  | 26,893 |  |  |  | 25,989 |
Property and equipment |  |  | (8,816 | ) |  |  | (4,410 | )
Deferred revenue |  |  | 4,020 |  |  |  | 1,307 |
State Taxes |  |  | 1,804 |  |  |  | 1,387 |
Contingent payments |  |  | (1,017 | ) |  |  | (1,710 | )
Foreign exchange gain/loss |  |  | 1,406 |  |  |  | 1,340 |
Operating lease right-of-use assets and lease liabilities |  |  | 1,962 |  |  |  | 1,611 |
Other |  |  | 512 |  |  |  | 522 |
Total deferred income tax assets |  |  | 26,796 |  |  |  | 22,932 |
Less: valuation allowance |  |  | (21,700 | ) |  | $ | (19,916 | )
Net deferred income tax assets |  | $ | 5,096 |  |  | $ | 3,016 |
Reconciliation of Beginning and Ending Balances of Liability for Unrecognized Tax Benefits | A reconciliation of the beginning and ending balances of our liability for unrecognized tax benefits is as follows (in thousands):
|  | 2020 |  |  | 2019 |  |  | 2018 |
Balance, beginning of year |  | $ | 1,540 |  |  | $ | 1,668 |  |  | $ | 1,915 |
Purchase accounting adjustment related to acquisitions |  |  | 160 |  |  |  | — |  |  |  | — |
Lapse of statute of limitations |  |  | (313 | ) |  |  | (420 | ) |  |  | (226 | )
Additions for tax positions of prior years |  |  | 111 |  |  |  | 322 |  |  |  | 85 |
Reductions for tax positions of prior years |  |  | (105 | ) |  |  | (30 | ) |  |  | (106 | )
Balance, end of year |  | $ | 1,393 |  |  | $ | 1,540 |  |  | $ | 1,668 |

X
- Definition Summary schedule of deferred tax assets and liabilities. + References No definition available. + Details
Name: | csgs_SummaryScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | csgs_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=121610041&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration